美国合伙制企业法比较评析及对中国法的借鉴

文章基于对美国的普通合伙、有限责任合伙、有限合伙、有限责任有限合伙、有限责任企业等几种合伙制企业组织形式的比较分析,从责任形式、税务负担、企业管理权及相关程序性规定几个角度分析了投资者在不同条件下选择不同的合伙制商事法律主体的利弊与取舍。文章作于《中华人民共和国合伙企业法》酝酿出台之际,以比较法的研究视角,以期从美国的合伙企业法律制度的立法和实践中有所学习借鉴,在中国承认更多种类的灵活的合伙制企业组织形式,为投资者与企业家提供更广阔的经济舞台。

A Comparative Study of Partnership Law in US

Based on the comparison of different types of partnership enterprises in the United States, such as: General partnership, Limited liability partnership, Limited partnership, Limited liability limited partnership, Limited liability company, the writers here illustrates how an investor choose any of them in consideration of its legal liability, taxation and management performance, etc. By introducing these diversified and flexible partnership enterprises of the western counties, the writers hope to see more of them will be adopted by the Chinese law in order to provide wider economic fields for the entrepreneurs and investors to conduct their commercial businesses in China.